Reversing super salary sacrifice

[bullswool]

Hi,

Does anyone have any experience with Reversing super salary sacrifice? Not really from a payroll processing side of things, because I can easily reverse pays etc.

But I was wondering from a legal / Superannuation Guarantee Act perspective if an employee can change their request to sacrifice wages to superannuation and ask for them to be back paid as wages?

I know for a fact that salary sacrifices can't be retrospective for salary which have already been earned - but this is kind of the opposite.... I really don't know. Any help would be appreciated.

[Moz]

Have the funds that were sacrificed been paid to the super fund?

And what is the reason for the change - was it a mistake or has someone just changed their mind?

[bullswool]

No funds haven't been paid.

I haven't asked for the reason for the change.

I have found the following: "there should be no access to the sacrificed salary – the sacrificed salary must be permanently forgone for the period of the arrangement"
Salary sacrifice and salary packaging | Australian Taxation Office

So it might be case closed.

[Moz]

If the money hasn't been paid to the super fund, then one could possibly argue that the contribution to the super fund has not actually been made, and the ATO wouldn't know about it. I think it's where you actually have to get it back from the super fund that it gets tricky.